Under Section 92 Companies Act 2013, every company shall prepare an ANNUAL RETURN and file it with the Registrar within:

1. Section 92(1) Companies Act 2013 requires every company to prepare an annual return in Form MGT-7 (or MGT-7A for OPC and small companies) containing prescribed particulars as on the close of the financial year. 2. Section 92(4): every company shall file with the Registrar a copy of the annual return WITHIN SIXTY DAYS from the date on which the annual general meeting is held or where no AGM is held in any year, within 60 days from the date on which the AGM should have been held. 3. Penalties for delay specified in Section 92(5). 4. Section 92(2): the annual return of a listed company / public company with specified threshold shall be CERTIFIED by a Company Secretary in practice (Form MGT-8). 5. Hence option B is correct. _Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 92(4)_